Essays about: "The Single Tax Principle"
Showing result 1 - 5 of 8 essays containing the words The Single Tax Principle.
-
1. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. READ MORE
-
2. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE
-
3. Getting the price right - Exploring the legal possibilities of taxing meat and dairy consumption in the EU on environmental grounds
University essay from Lunds universitet/Juridiska institutionenAbstract : This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. READ MORE
-
4. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE
-
5. The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. READ MORE
